The document discusses improving Pakistan's tax collection by focusing on three types of tax evaders: those without an NTN, those with an NTN but not filing tax returns, and those underpaying taxes. It recommends that the Federal Board of Revenue develop a comprehensive strategy to expand the tax base through a whistleblower initiative to identify evaders, while avoiding increasing taxes on existing taxpayers. By addressing these three types of evaders and effective policy management, the document suggests Pakistan could increase its tax to GDP ratio to 20%.

1. 3 Tax Evaders in Pakistan
• No NTN Holders
• NTN Holders but not Tax
Return Filers
• NTN Holders but paying
less taxes
Federal Board of Revenue must
chalk out a comprehensive
strategy for broadening the tax
base. More taxes on genuine tax
payers should be avoided.
Whistle Blow initiative must be
started throughout the country.
By understanding the 3 tax
evaders and effective policy
management, tax GDP ratio can
be increased up to 20% in
Pakistan. Let’s do it.
Sajid Imtiaz: Chief Editor Daily 10 Minutes, Member Pakistan Society of Criminology